Regulatory Analysis
On 8 July, the Council of the European Union adopted the final legal acts paving the way for Bulgaria to join the euro area on 1 January 2026. This decision follows Bulgaria’s successful fulfilment of all economic and legal convergence criteria set out in the Maastricht Treaty. With this decision, Bulgaria is set to become […]
Polish authorities are advancing at an accelerated pace toward the implementation of the National e-Invoicing System (KSeF 2.0). Following the second public consultation on the draft simplifying the KSeF system in April, a set of draft regulations were published in late May. On 17 June, a new version of these drafts was published, and the […]
In a strategic push toward digital transformation, the Sultanate of Oman is preparing to roll out a national electronic invoicing (e-invoicing) system as part of its broader efforts to modernize tax administration. This initiative, led by the Tax Authority, aims to simplify compliance, reduce administrative burdens, and align Oman’s tax systems with international digital standards. […]
The French authorities have published the official standards issued by AFNOR (the French Association for Standardization) regarding the structure and format of invoice messages and their lifecycle statuses. These standards aim to harmonize data exchanges within the French e-invoicing ecosystem. They define the required formats and technical specifications for message flows between Partner Dematerialization Platforms […]
The Bulgarian National Revenue Agency (NRA) has published the official SAF-T XML schema and accompanying technical documentation in preparation for the upcoming SAF-T mandate, scheduled to start in January 2026. A 30-day public consultation is also announced. The NRA invites stakeholders to submit their proposals, opinions and comments via e-mail. The Bulgarian SAF-T mandate will […]
On 8 March 2025, the Ministry of Finance of the Republic of Serbia published the Rulebook on Electronic Delivery Notes (Pravilnik o elektronskim otpremnicama) in the Official Gazette RS No. 21/2025. This follows the adoption of the Law on Electronic Delivery Notes (Zakon o elektronskim otpremnicama), which was published in Official Gazette RS No. 94/2024. […]
The Latvian Parliament (Saeima) is currently considering a proposal to postpone the mandatory B2B e-invoicing go-live date by one year, from 1 January 2026 to 1 January 2027. The proposal was submitted on 15 April 2025 by the parliamentary group United List as an amendment to the Law on Accounting. If adopted, the revised implementation […]
Bulgaria has announced the phased implementation of mandatory SAF-T (Standard Audit File for Tax) reporting, as outlined in the State Budget Law for 2025, starting in January 2026. This initiative aims to enhance tax compliance and streamline data exchange between taxpayers and tax authorities. The implementation timeline is as follows: January 2026 – Large enterprises […]
The National Tax Administration Superintendence has published an update of the validation rules CPEv20221111 for electronic payment receipts.
The Portuguese government published Decree-law no. 85/2022, in December 21st 2022, which determines the postponement of the mandatory submission of the accounting SAF-T file regarding the year 2023 among other things. Instead, this obligation will only be applicable from tax year 2024 onwards. Considering that the accounting information is only reported in the following year, […]
On the 28th December 2022, Act no. 458/2022 Coll. was published in the Collection of Laws, which repeals the Sales Registration Act, which would come into force on 1 January 2023. Czech Republic had previously enacted the Sales Registration Act, which made mandatory to report in real-time to the Czech Tax Authorities electronic invoices from […]
The Portuguese government published Decree-law no. 85/2022 amending Decree-law no. 198/2012 to change provisions concerning the communication of self-billed invoice elements to the tax authority (TA) via the E-Fatura Portal. The amendments were made to article 3 of the above-mentioned decree-law to clarify and include reporting obligations in case of self-billing. The following measures were […]
The Turkish Revenue Administration (TRA) has published updated guidelines on the cancellation and objection of e-fatura and e-arsiv invoices. Two different guidelines are updated: the guidelines on the notification of cancellation and objection of e-fatura, and the guidelines on the notification of cancellation and objection of e-arsiv. The updated guidelines aim to inform taxable persons […]